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    July 24, 2026   Case Laws GST
    GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority ver...
    July 24, 2026   Case Laws GST
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    July 24, 2026   Case Laws GST
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
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    July 24, 2026   Case Laws GST
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    July 24, 2026   Case Laws Income Tax
    Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
    July 24, 2026   Case Laws Income Tax
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    July 24, 2026   Case Laws Income Tax
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    July 24, 2026   Case Laws Income Tax
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July 24, 2026   Case Laws GST
GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority verification.
July 24, 2026   Case Laws GST
Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
July 24, 2026   Case Laws GST
Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
July 24, 2026   Case Laws GST
Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
July 24, 2026   Case Laws GST
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functions.
July 24, 2026   Case Laws GST
Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
July 24, 2026   Case Laws GST
Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
July 24, 2026   Case Laws GST
Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
July 24, 2026   Case Laws GST
Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
July 24, 2026   Case Laws Income Tax
Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
July 24, 2026   Case Laws Income Tax
Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential penalties.
July 24, 2026   Case Laws Income Tax
Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment.
July 24, 2026   Case Laws Income Tax
Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
July 24, 2026   Case Laws Income Tax
Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
July 24, 2026   Case Laws Income Tax
Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
July 24, 2026   Case Laws Income Tax
Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
July 24, 2026   Case Laws Income Tax
Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.
July 24, 2026   Case Laws Income Tax
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of consequential penalty.
July 24, 2026   Case Laws Income Tax
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciation block.
July 24, 2026   Case Laws Income Tax
Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.

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Customs

Concessional rate of duty - import of Crude Palmolein (Edible...

Crude Palmolein qualifies for concessional duty rate under Chapter 1511 10 00 as "crude oil" without specific criteria.

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Customs July 6, 2018 Case Laws AT
Concessional rate of duty - import of Crude Palmolein (Edible Grade) - When the imported goods conform to the specific description under Ch 1511 10 00 as “crude Oil” and there is no specific chapter note or HSN Explanation specifying criteria of acid value or carotenoid content for classifying the crude oil, therefore the goods imported are appropriately classifiable under Chapter 1511 10 00 of CTH.
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Acts Income Tax
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